Hong Kong

How to register a company in Hong Kong: tax, fees and annual filings, from official sources.

Company type: Private company limited by shares (Limited), incorporated under the Companies Ordinance (Cap. 622)
Headline corporate tax: 16.5%
Registration fee: Companies Registry: HKD 1,545 if filed electronically (HKD 1,720 on paper), of which the lodgement fee (HKD 265 / 295) is non-refundable. Plus the Business Registration fee and levy payable with the incorporation: for 1 April 2026 - 31 March 2027, 1-year certificate HKD 2,200 + HKD 150 levy = HKD 2,350 (3-year: HKD 6,170). Total electronic filing with 1-year BR: HKD 3,895.
Region: Asia and Middle East

A Hong Kong private company can be incorporated online without a resident director, but needs a Hong Kong-resident company secretary and an annual audit. Profits tax is 8.25% on the first HKD 2 million and 16.5% above.

The figures below come from the registry, tax authority and statutes linked under Sources, as they stood on 30 September 2026. Fees and thresholds change, so check the linked official page before you file. This is general information, not tax or legal advice for your situation.

Questions

How much does it cost to register a company in Hong Kong?

Companies Registry: HKD 1,545 if filed electronically (HKD 1,720 on paper), of which the lodgement fee (HKD 265 / 295) is non-refundable. Plus the Business Registration fee and levy payable with the incorporation: for 1 April 2026 - 31 March 2027, 1-year certificate HKD 2,200 + HKD 150 levy = HKD 2,350 (3-year: HKD 6,170). Total electronic filing with 1-year BR: HKD 3,895.

What is the corporate tax rate in Hong Kong?

Profits tax for corporations is 16.5%; under the two-tiered regime (from YA 2018/19) the first HKD 2 million of assessable profits is taxed at 8.25% (only one entity in a group of connected entities can elect the lower tier). Only Hong Kong-sourced profits are taxed.

Can a non-resident set up a company in Hong Kong?

Incorporation documents can be delivered electronically via the Companies Registry e-Services Portal (certificates normally issued within 1 hour) or in hard copy; directors need not be Hong Kong residents, but a Hong Kong-resident company secretary or HK-based corporate secretary is required.

Annual deadlines for this and other jurisdictions are in the company filing deadlines calendar.

Corporate tax: Profits tax for corporations is 16.5%; under the two-tiered regime (from YA 2018/19) the first HKD 2 million of assessable profits is taxed at 8.25% (only one entity in a group of connected entities can elect the lower tier). Only Hong Kong-sourced profits are taxed.
Forming it from abroad: Incorporation documents can be delivered electronically via the Companies Registry e-Services Portal (certificates normally issued within 1 hour) or in hard copy; directors need not be Hong Kong residents, but a Hong Kong-resident company secretary or HK-based corporate secretary is required.
Local requirements: A company secretary who ordinarily resides in Hong Kong (or a body corporate with its registered or principal office in Hong Kong); at least one director who is a natural person (no residency requirement); registered office in Hong Kong. Sole director cannot also be the secretary.
VAT, GST or sales tax: No VAT/GST or sales tax in Hong Kong (per the HK government's Talent Engage tax overview).
Annual filings: Annual return (Form NAR1) to the Companies Registry within 42 days after each anniversary of incorporation (fee HKD 105; late fees HKD 870-3,480). Profits Tax Return (BIR51): bulk issue on the first working day of April, file within 1 month of issue (first return about 18 months after incorporation), with audited financial statements and tax computation. Business Registration certificate renewal annually (or every 3 years).
Audit: Required for all companies except dormant companies (s.447). Small private companies meeting 2 of 3 conditions (revenue ≤ HKD 100 million, assets ≤ HKD 100 million, ≤ 100 employees) may prepare simplified reports but still need an audit.
Beneficial owners: Yes: every local company must keep a Significant Controllers Register at its registered office or another place in Hong Kong; it is not filed with the Companies Registry and is open to law enforcement officers on demand, not the public.
Also know: The BR levy changed on 1 April 2026 (from HKD 0 to HKD 150 for a 1-year certificate). A company with only one director must still appoint a separate secretary. A designated representative must be appointed for the Significant Controllers Register. A further 1-month extension on application is available if the Profits Tax Return is e-filed voluntarily.
Company registry: Companies Registry (Hong Kong)
Registry website: cr.gov.hk
Tax authority page: ird.gov.hk
Last reviewed: September 30, 2026
Sources: Source Link
Companies Registry - FAQ Local Limited Companies: Incorporation https://www.cr.gov.hk/en/faq/local-company/incorporation.htm
Companies Registry - Major Fees under the Companies Ordinance https://www.cr.gov.hk/en/services/fees.htm
Companies Registry - How to register a new company https://www.cr.gov.hk/en/services/register-company.htm
IRD - Business Registration Fee and Levy Table https://www.ird.gov.hk/eng/pdf/brfee_table.pdf
GovHK - Tax Rates of Profits Tax https://www.gov.hk/en/residents/taxes/taxfiling/taxrates/profitsrates.htm
IRD - FAQ on Two-tiered Profits Tax Rates Regime https://www.ird.gov.hk/eng/faq/2tr.htm
Companies Registry - FAQ Annual Returns https://www.cr.gov.hk/en/faq/local-company/annual-return.htm
Companies Registry - Significant Controllers Register FAQ https://www.cr.gov.hk/en/legislation/scr/faq.htm
Companies Registry - FAQ Companies Ordinance: Accounts and Audit https://www.cr.gov.hk/en/faq/companies-ordinance/co-account-audit.htm
Companies Registry - Cap. 622 key changes: Accounts and Audit https://www.cr.gov.hk/en/legislation/companies-ordinance/cap622/keychanges/account-audit.htm
GovHK - Profits Tax Return https://www.gov.hk/en/residents/taxes/taxfiling/filing/types/profitstax.htm
Hong Kong Talent Engage (HKSAR Government) - Tax basics https://www.hkengage.gov.hk/en/essentials/basics/tax

Source	Link
Companies Registry - FAQ Local Limited Companies: Incorporation	https://www.cr.gov.hk/en/faq/local-company/incorporation.htm
Companies Registry - Major Fees under the Companies Ordinance	https://www.cr.gov.hk/en/services/fees.htm
Companies Registry - How to register a new company	https://www.cr.gov.hk/en/services/register-company.htm
IRD - Business Registration Fee and Levy Table	https://www.ird.gov.hk/eng/pdf/brfee_table.pdf
GovHK - Tax Rates of Profits Tax	https://www.gov.hk/en/residents/taxes/taxfiling/taxrates/profitsrates.htm
IRD - FAQ on Two-tiered Profits Tax Rates Regime	https://www.ird.gov.hk/eng/faq/2tr.htm
Companies Registry - FAQ Annual Returns	https://www.cr.gov.hk/en/faq/local-company/annual-return.htm
Companies Registry - Significant Controllers Register FAQ	https://www.cr.gov.hk/en/legislation/scr/faq.htm
Companies Registry - FAQ Companies Ordinance: Accounts and Audit	https://www.cr.gov.hk/en/faq/companies-ordinance/co-account-audit.htm
Companies Registry - Cap. 622 key changes: Accounts and Audit	https://www.cr.gov.hk/en/legislation/companies-ordinance/cap622/keychanges/account-audit.htm
GovHK - Profits Tax Return	https://www.gov.hk/en/residents/taxes/taxfiling/filing/types/profitstax.htm
Hong Kong Talent Engage (HKSAR Government) - Tax basics	https://www.hkengage.gov.hk/en/essentials/basics/tax